- Companies exempt from VAT are not required to register for VAT purposes.
- They can choose to register as exempt VAT taxpayers.
- Exceptions include businesses previously registered as active VAT taxpayers who opted for exemption under specific VAT law articles.
- Generally, VAT taxpayers must submit a registration form before performing their first taxable activity.
- Entities with sales exempt under certain VAT law articles can submit a registration form to be registered as exempt VAT taxpayers.
- Companies that start taxable sales, lose exemption, or opt out of exemption must submit a VAT registration form.
- Registered exempt VAT taxpayers must update their registration before making their first taxable sale.
Source: prawo.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
